The research aim to measure the impact of the Industry specialization of the auditors on the quality in audit in Iraqi auditing firms, as well as measuring the factors of Industry specialization in the Iraqi audit companies by measuring the market shares of Iraqi audit firms that audit the companies listed on the Iraqi Stock Exchange For 2010 to 2016, by surveying the opinions of (35) Audit firm on the impact of the Industry specialization of auditing firms in audit quality factors, The effect of the variables was revealed through the use of the survey form Distributed to Iraqi audit companies, The industry specialization of auditing companies was measured by calculating the market share using the information contained in the financial statements published by the Iraqi Stock Exchange for the period from 2010 to 2016 and using the correlation coefficient to analyze the results of the survey. After testing the hypothesis of the research, a set of conclusions was reached, were represented as the auditors in the Iraqi audit firms his Industry specialization, As well as the impact of the Industry specialization of the auditor on audit quality on the Iraqi audit firms, The Industry specialization leads to an increase in the audit quality process through the discovery of the fundamental errors resulting from fraud or errors, which leads to maintaining the confidence of the financial community in the audit profession, The researchers recommend the need for legislative and regulatory bodies in Iraq to emphasize the importance of Industry specialization and the need to exercise auditors for Industry specialization during the implementation of the audit process, which leads to increased quality audit.
In the present study, a pressure drop technique was used to identify the phase inversion point of oil-in-water to water-in-oil flows through a horizontal pipe and to study the effect of additives (nanoparticles, cationic surfactant and blend nanoparticles-surfactant) on the critical dispersed volume fraction (phase inversion point). The measurements were carried for mixture velocity ranges from 0.8 m/sec to 2.3 m/sec. The results showed that at low mixture velocity 0.8 and 1 m/sec there is no effect of additives and velocity on phase inversion point, while at high mixture velocities the phase inversion point for nanoparticles and blend (nanoparticles/surfactant) systems was delayed (postponed) to a higher value of the dispers
... Show MoreStudy the effect of additives polymer polyvinyl alcohol (PVA) after solving in water by concentration 10% since represent a standard of PVA solution with added to cement – silica composite of ratio (1:2) with 5%, 10%, 15%, 20%, and 25% respectively to the standard quantity of water which using as a mortar of building. The results are demonstrate increasing on compression resistance with increase of PVA solution until 20%, and decreasing of thermal conductivity which represent a composite are increasing in thermal insulating. The results were recommended decreasing of water absorption with increase of PVA solution ratio as illustrated in this study.
Pain is a sensory and emotional experience that is influenced by physiologic, sensory, affective, cognitive, socio-cultural and behavioral factors. Postoperative pain is the commonest reason for delayed discharge and unanticipated hospital admission after ambulatory surgery. Our Objective is to test the hypothesis that administration of 2 ml/kg/hr preoperative IV fluids may attenuates postoperative pain.The study was carried out in the Baghdad Teaching Hospital, Al-Yarmok Teaching Hospital and Al-Karama Teaching Hospital from 12 May till 17 June 2009. The total number of patients was 120 (35 males and 85 females) with their age ranged between 10-90 years. The patients were divided into two groups according to administration of preop
... Show MoreWarm Mix Asphalt (WMA) is a modern energy-saving process that uses environmentally friendly materials, has lower mixing and compaction temperatures, and uses less energy and releases less contaminants than conventional hot mix asphalt. Moisture damage poses one of the main challenges of the material design in asphalt pavements. During its design life, the asphalt pavement is exposed to the effect of moisture from the surrounding environment. This research intends to investigate the role of the polypropylene fibres for modifying the moisture susceptibility for the WMA by using different percentages of polypropylene (namely 2, 4, and 6%) by weight of the binder of the control mixture (WMA). In this paper, the physical characteristics
... Show MoreThe action of high repeated trucks load associated with dramatically elevated ambient temperatures leads to the most harmful distress in asphalt pavements occurred in Iraq known as rutting. Essentially, it is produced from the accumulation of irrecoverable strains, which mainly occurred in the asphalt layers. That visually demonstrated as a longitudinal depression in the wheel paths as well as small upheavals to the sides. Poly Phosphoric Acid (PPA) has been used as a means of producing modified asphalt binders and the interest to use it has increased in recent years. The PPA provides modified asphalt binder, which is relatively cheaply produced compared to polymer-modified asphalt. In this paper, PPA was used by three-percentages 1
... Show MoreThe purpose of this study is to identify the extent of the EFL teachers’ implementationoftotal quality management (TQM)principles through teaching English as a foreign language in Iraqi secondary schools.A total of 180 EFL teachers fromsecondary schools in Baghdad during the academic year 2010/ 2011 participated in the study. Data was collected using a scale to identify the extent of implementation of total quality management principles by 140 EFL teachers in their classroom. To support the data collected from the scale,40 teachers were observed by EFL educational supervisors during their lessons. The collected data was analyzed using frequency, means and standard deviation to identify the extent of implementation of (TQM) principles.
... Show MoreObjective: The study aims to determine the effectiveness of the continuing nursing education
program on nursing staffs knowledge in kidney transplantation unit and to find out the relationship
between nursing staffs knowledge and demographic characteristics (age, gender, education level, and
years of experiences in kidney transplantation unit).
Methodology: A quasiexperemental design (One-group Pretest - Posttest design) was carried out in
kidney transplantation units at Baghdad Teaching Hospitals, from December 2011 to July 2012. A nonprobability
(purposive sample) of (16) nurses were selected from kidney transplant units at Baghdad
teaching hospitals, the choice was based on the study criteria. The data were collec
Banking reforms in many countries have focused on the efficiency enhance of the banking sector, including Iraq, in terms of indicative steps based on recommendations, policies and standards developed by international organizations, foremost of which are Basel III. In this paper, it has tried to highlight the reforms in Basel III and the impact of these reforms on the stability of the banking system in Iraq. As the research derives its importance from the idea that the sound banking system consists of a group of banks capable of employing their assets and obligations efficiently in financial intermediation and enjoying financial solvency. The stability of the banking system is an important factor in achieving the leading role of t
... Show MoreThe study aims to use the European Excellence Model (EFQM) in assessing the institutional performance of the National Center for Administrative Development and Information Technology in order to determine the gap between the actual reality of the performance of the Center and the standards adopted in the model, in order to know the extent to which the Center seeks to achieve excellence in performance to improve the level of services provided and the adoption of methods Modern and contemporary management in the evaluation of its institutional performance.
The problem of the study was the absence of an institutional performance evaluation system at the centre whereby weaknesses (areas of improvement) and st
... Show MoreThe research aims to:
- Show the effect of corporate governance on the quality performance of certified public accountants through establish the concept and principles of corporate governance and the concepts, importance, standards of quality auditing.
- Forming a proposed framework for quality performance of certified public accountants under the corporate governance, which show the concepts objectives, principles, standards, and constraints of the proposed framework.
The research in one aspect of it based on the study of theoretical background which re which relate to the subject beside the global experiments and opinions of the specialists
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